433D signature -

[Judy rocks]

Can I sign a 433D? Do I need a 2848? Or is a check the box on the 1040 ok? My client filed a 2012 tax return with a balance due. I sent in form 9465 asking for $85 per month. The IRS sent a notice saying our offer was "too low" and set up a $70 per month payment plan. Computer errors!!!! They cancelled the direct withdrawal so I need to set one up again on form 433d. I was just wondering whether I can sign or if I need to send it to my client.

[mactoolsix]

Per 1040 instructions (pg 77):
If you check the “Yes” box, you, and
your spouse if filing a joint return, are
authorizing the IRS to call the designee
to answer any questions that may arise
during the processing of your return.
You are also authorizing the designee to:

Give the IRS any information that
is missing from your return,

Call the IRS for information about
the processing of your return or the sta-
tus of your refund or payment(s),

Receive copies of notices or tran-
scripts related to your return, upon re-
quest, and

Respond to certain IRS notices
about math errors, offsets, and return
preparation



Per Pub 947:
A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf.

Represent you at a meeting with the IRS.

Prepare and file a written response to the IRS.



And from Processing Installment Agreements: http://www.irs.gov/irm/part5/irm_05-014-001.html

Taxpayer signatures must be secured on all Forms 2159. (See IRM 5.14.10.3.) Also, though taxpayer signatures are generally not required on Forms 433–D,

signatures on Form 433–D are required for direct debit agreements (attach a voided check OR on the Form 433-D document the account number and bank routing number for processing)



Looks like you'll need a 2848

Mike

[ChEAr$]

Can I sign a 433D? Do I need a 2848? Or is a check the box on the 1040 ok? My client filed a 2012 tax return with a balance due. I sent in form 9465 asking for $85 per month. The IRS sent a notice saying our offer was "too low" and set up a $70 per month payment plan. Computer errors!!!! They cancelled the direct withdrawal so I need to set one up again on form 433d. I was just wondering whether I can sign or if I need to send it to my client.

I wouldn't go to any trouble in this case. IRS wants $70, so be it. After all, a client isn't bound by that minimum figure. He can always up it by any amount, AND pay it off sooner.